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Richard Sloan from the University of Michigan was first to document what is referred to as the "accrual anomaly". His 1996 paper found that shares of companies with small or negative accruals vastly outperform (+10%) those of companies with large ones.
As of Mar. 2026, Srinibas Pradhan Constructions has a Sloan Ratio of 18.73%, indicating there is a warning stage of accrual build up.
Srinibas Pradhan Constructions (NSE:SPCON) Sloan Ratio % Explanation
A former University of Michigan researcher, Richard Sloan's 1996 paper found that shares of companies with small or negative accruals vastly outperform (+10%) those of companies with large ones. In fact, for the 40-year period between 1962 and 2001, buying the lowest accrual companies and shorting the highest accrual companies resulted in an average annual compounded return of 18%, more than double the S&P 500's 7.4% annual return over the same period.
If the Sloan Ratio is between -10% and 10%, the company is in the safe zone and there is no funny business with accruals.
If the Sloan Ratio is less than between -25% and -10% on the negative side, and between 10% and 25% on the positive side, this is a warning stage of accrual build up.
If the Sloan Ratio is less than -25% or greater than 25%, and this ratio is consistent over several quarters or even years, be careful. Earnings are highly likely to be made up of accruals.
As of Mar. 2026, Srinibas Pradhan Constructions has a Sloan Ratio of 18.73%, indicating there is a warning stage of accrual build up.
Srinibas Pradhan Constructions Sloan Ratio % Related Terms
Srinibas Pradhan Constructions Sloan Ratio % Historical Data
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Srinibas Pradhan Constructions Sloan Ratio % Chart
Srinibas Pradhan Constructions Annual Data
Trend
Mar23
Mar24
Mar25
Mar26
Sloan Ratio %
35.19
32.06
39.65
18.73
Srinibas Pradhan Constructions Semi-Annual Data
Mar23
Mar24
Mar25
Sep25
Mar26
Sloan Ratio %
0.00
0.00
0.00
0.00
18.73
Srinibas Pradhan Constructions Sloan Ratio % Competitor Comparison
For the Infrastructure Operations subindustry, Srinibas Pradhan Constructions's Sloan Ratio %, along with its competitors' market caps and Sloan Ratio % data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
Srinibas Pradhan Constructions Sloan Ratio % vs Construction Industry
For the Construction industry and Industrials sector, Srinibas Pradhan Constructions's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Srinibas Pradhan Constructions's Sloan Ratio % falls into.
Srinibas Pradhan Constructions Sloan Ratio % Calculation
Earnings contain a lot of non cash earnings which is called accruals. The Sloan ratio is a way to identify firms with low non-cash or accrual-derived earnings relative to their cash flow.
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Srinibas Pradhan Constructions's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 41.087 (Sep. 2025 ) + 41.017 (Mar. 2026 ) = ₹82.1 Mil.
Srinibas Pradhan Constructions's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -5.8 (Sep. 2025 ) + -45.143 (Mar. 2026 ) = ₹-50.9 Mil.
Srinibas Pradhan Constructions's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -1.251 (Sep. 2025 ) + -16.292 (Mar. 2026 ) = ₹-17.5 Mil.
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Srinibas Pradhan Constructions (NSE:SPCON) has a Sloan Ratio % of 18.73% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Srinibas Pradhan Constructions and its competitors.
Is Srinibas Pradhan Constructions' Sloan Ratio % too high?
Srinibas Pradhan Constructions' current Sloan Ratio % is 18.73%. Overall, Srinibas Pradhan Constructions has a GF Score™ of 20/100, reflecting its overall financial health beyond just this single metric.
How does Srinibas Pradhan Constructions' Sloan Ratio % compare to competitors?
Srinibas Pradhan Constructions' Sloan Ratio % of 18.73% can be compared against companies in the Construction industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Sloan Ratio % for a Construction company?
A good Sloan Ratio % depends on the Construction industry context. However, Sloan Ratio % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Sloan Ratio % mean?
A high Sloan Ratio % can signal that a stock is expensive relative to its fundamentals. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Srinibas Pradhan Constructions and its competitors. Srinibas Pradhan Constructions's current Sloan Ratio % is 18.73%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Srinibas Pradhan Constructions stock overvalued right now?
Srinibas Pradhan Constructions (NSE:SPCON) has a current Sloan Ratio % of 18.73%. The current Sloan Ratio % is 18.73%. Srinibas Pradhan Constructions' overall GF Score™ is 20/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Sloan Ratio % calculated?
Sloan Ratio % is calculated from a company's financial statements. For Srinibas Pradhan Constructions (NSE:SPCON), the current Sloan Ratio % is 18.73% as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Srinibas Pradhan Constructions Business Description
Srinibas Pradhan Constructions Ltd is engaged in infrastructure development across various domains, with a primary focus on Roads and Highways, including Rural, District, and Urban roads. In addition to roads, it focuses on the construction of Bridges and Steel Structures, both for bridges and sheds. Its offerings include Infrastructure development, Civil construction services, Customised offerings, Water conservation solutions, Maintenance and post construction services, and Industrial handling. The majority of the company's revenue is derived from the provision of Construction work services.
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